ir_rule.xml

<?xml version="1.0" encoding="utf-8"?>
<odoo>
    <data noupdate="1">

        <record id="ir_rule_demo_expense_user" model="ir.rule">
            <field name="name">Demo Expense User</field>
            <field name="model_id" ref="model_demo_expense_tutorial"/>
            <field name="domain_force">[('employee_id.user_id.id', '=', user.id)]</field>
            <field name="groups" eval="[(4, ref('demo_expense_tutorial_group_user'))]"/>
            <!-- Groups (no group = global) -->
            <!-- <field name="global" eval="True"/> -->

            <field eval="0" name="perm_unlink"/>
            <field eval="1" name="perm_write"/>
            <field eval="1" name="perm_read"/>
            <field eval="1" name="perm_create"/>

        </record>

        <record id="ir_rule_demo_expense_manager" model="ir.rule">
            <field name="name">Demo Expense Manager</field>
            <field name="model_id" ref="model_demo_expense_tutorial"/>
            <field name="domain_force">[(1, '=', 1)]</field>
            <field name="groups" eval="[(4, ref('demo_expense_tutorial_group_manager'))]"/>
        </record>
    </data>
</odoo>